Dutch Corporate Income Tax Returns

DTS specialises in preparing Dutch corporate income tax returns. The compilation of a Dutch corporate income tax return needs to be prepared conscientiously and thoroughly, with specific knowledge regarding Dutch tax legislation. The combination of our knowledge in accounting and tax law, provides us with the best skills to prepare even the most complex corporate income tax returns. As Dutch tax advisers, we would be happy to assist you in filing your Dutch corporate income tax return.

Although DTS was only established in 2012, we have been filing Dutch corporate income tax returns since 1992 and we have a well-established relationship with the Dutch tax authorities.

Please find an overview of the frequently asked questions regarding Dutch corporate income tax returns:

What is the Dutch corporate income tax?

Dutch resident companies are subject to tax in the Netherlands on their worldwide income.  In the Netherlands, Dutch corporate income tax is levied according to the provisions of the corporate income tax Act of 1969 (Wet op de vennootschapsbelasting 1969, Vpb, further: DCITA).  The taxable amount is computed by examining the annual commercial accounts, and by making specific adjustments for Dutch corporate income tax purposes.

For Dutch corporate income tax rates, we refer to Dutch corporate income tax rates page.  A specific exemption is the Dutch participation exemption.

When is a company a Dutch tax resident?

For the application of certain Dutch CIT provisions (e.g. fiscal unity), it is important that the Dutch substance requirements are met.  A company is tax resident for Dutch CIT and DWT purposes if it is either incorporated under Dutch corporate law and/or is a company factually managed and controlled in the Netherlands.

Who needs to file a Dutch corporate income tax return?

Dutch tax residents, as well as foreign taxpayers, are required to act once they receive a request to file Dutch corporate income tax. If a Dutch tax resident, or foreign tax payer, has not been requested by the Tax Authorities to file corporate income tax return in the Netherlands, then an invitation needs to be requested if it can be foreseen that Dutch corporate income tax is due in a certain year.

What is a foreign resident tax payer from a Dutch corporate income tax perspective?

Foreign tax payers can consist of associations or a legal entity, an opaque limited partnership, or another company which does not have legal personality with its capital wholly, or partially, divided up into shares.  In this respect, it is important to note that the following may give rise to Dutch income if the foreign resident company has:

  • a permanent establishment in the Netherlands;
  •  a permanent representative in the Netherlands;
  • shares in a Dutch resident company;
  • (rights to) Dutch real estate;
  • income for services performed as (supervisory) director of a Dutch company;
  • activities in the North Sea;
  • rights regarding the exploration and exploitation of natural resources in the Netherlands;
  • profit-sharing rights in, or an entitlement to, the assets of a business enterprise of which the management is located in the Netherlands.

What is the filing deadline for a Dutch corporate income tax return?

It is possible for our clients to be included in the tax filers’ extension program. This provides an extension for filing the Dutch corporate income tax return up to 15 months after the tax book year has ended.

We would be happy to provide you with a fee estimate, to prepare your Dutch corporate income tax return. Please reach out to us.